United States v. Hanson’s Empirical Analysis
2 F.3d 942 · 1993
Citation profile
38 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 70 later decisions — most recently March 2023 · most notably United States v. Saldana (2005), United States v. Tucker (1998)
38 federal appellate · 3 district · 2 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 18 U.S.C. § 3231 · 26 U.S.C. § 7206 · 26 U.S.C. § 7212 · 28 U.S.C. § 1291
Relies on Cheek v. United States · Johnson v. Righetti · Badaracco v. Commissioner · Soto v. United States · United States v. Bishop
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“willfully subscribed to the false return[s] with the specific intent to violate the law.”
5 later decisions quote this exact passage · from the majority“An act is 'corrupt' within the meaning of section 7212(a) if it is performed with the intention to secure an unlawful benefit for oneself or for another.”
4 later decisions quote this exact passage · from the majority“the government must prove (1) corruption, force, or threat of force, and (2) an attempt to obstruct the administration of the IRS.”
2 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.